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Section 13 - Air Passenger Ticket Levy (Collection) Act 2001 - Returns — Zoe

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Air Passenger Ticket Levy (Collection) Act 2001

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#### 13 Returns (1) A person who is the operator of flights, and issues air passenger tickets for relevant flights, must lodge a return in relation to air passenger tickets for relevant flights issued by the operator in a particular month. (2) The return must: (a) be lodged with the Secretary; and (b) be lodged before the end of the month that follows the month in which the tickets are purchased; and (c) be in a form approved by the Secretary; and (d) contain the information required by the form.

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